{"id":4693,"date":"2025-04-29T13:53:39","date_gmt":"2025-04-29T11:53:39","guid":{"rendered":"https:\/\/useme.com\/en\/blog\/?p=4693"},"modified":"2025-08-11T10:42:04","modified_gmt":"2025-08-11T08:42:04","slug":"1099-nec-form","status":"publish","type":"post","link":"https:\/\/useme.com\/en\/blog\/1099-nec-form\/","title":{"rendered":"1099-NEC Form: what it is, who needs it, and how to use it"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#What_is_the_1099-NEC_Form\" >What is the 1099-NEC Form?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#Who_needs_to_file_it\" >Who needs to file it?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#What_counts_as_nonemployee_compensation\" >What counts as nonemployee compensation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#What_information_do_you_need_before_filing\" >What information do you need before filing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#How_to_fill_out_1099-NEC_Form\" >How to fill out 1099-NEC Form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#IRS_deadlines_and_penalties\" >IRS deadlines and penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#How_to_file_it_%E2%80%93_paper_vs_electronic\" >How to file it \u2013 paper vs. electronic<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#What_about_foreign_contractors\" >What about foreign contractors?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#Useme_helps_you_work_with_all_kinds_of_freelancers\" >Useme helps you work with all kinds of freelancers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/useme.com\/en\/blog\/1099-nec-form\/#Summary_1099-NEC_Form\" >Summary: 1099-NEC Form<\/a><\/li><\/ul><\/nav><\/div>\n<p><span style=\"font-weight: 400;\">In this guide, you&#8217;ll learn how to file Form 1099-NEC correctly, when it\u2019s required, what counts as nonemployee compensation, and how to stay compliant with IRS deadlines.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_1099-NEC_Form\"><\/span><b>What is the 1099-NEC <\/b><b>Form<\/b><b>?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Form 1099-NEC<\/b><b> is used to report nonemployee compensation. <\/b><span style=\"font-weight: 400;\">You send it to the IRS or the freelancer when you pay someone who isn\u2019t your employee, like a freelancer, consultant, or contractor, for services. The IRS brought back this form in 2020. Before that, businesses used<\/span> <span style=\"font-weight: 400;\">Form 1099-MISC<\/span><span style=\"font-weight: 400;\"> for the same purpose.<\/span><\/p>\n<blockquote><p><em data-start=\"475\" data-end=\"485\">Example:<\/em> A marketing agency hires a freelance designer for a one-time $2,500 branding project. Since the designer isn\u2019t on payroll and earns over $600, the agency must file a 1099-NEC.<\/p>\n<p><em data-start=\"669\" data-end=\"773\">Before 2020, this would\u2019ve been reported on Box 7 of Form 1099-MISC. Now, it must go on Form 1099-NEC.<\/em><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Now, the 1099-NEC Form is the one you use to <\/span><b>report professional service fees, project-based work, and other self-employment income<\/b><span style=\"font-weight: 400;\">. Form 1099-NEC is one of the key information returns used by the IRS to track nonemployee compensation.<\/span><\/p>\n<h3><b>When to use the 1099-NEC <\/b><b>Form<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You must file it if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You paid $600 or more to a U.S.-based contractor in a tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The payment was for a service (not products or materials).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The worker isn&#8217;t your employee.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You made the payment part of your business, not a personal transaction.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Form 1099-NEC is used explicitly for reporting non-employee compensation to the IRS. <\/span><b>This applies to freelancers, consultants, and anyone paid as a self-employed professional.<\/b><span style=\"font-weight: 400;\"> They use this form to report income and pay self-employment taxes to the IRS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This form helps the Internal Revenue Service (IRS) track taxable income that\u2019s not reported through regular payroll taxes. Contractors then use the form to<\/span><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/self-employment-tax-social-security-and-medicare-taxes\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">pay self-employment taxes<\/span><\/a><span style=\"font-weight: 400;\"> (like Social Security and Medicare taxes) on their own.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_needs_to_file_it\"><\/span><b>Who needs to file it?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">You must ensure you report payments correctly by filing<\/span><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1099nec.pdf\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Form 1099-NEC<\/span><\/a><span style=\"font-weight: 400;\"> if your U.S.-based business paid nonemployee compensation of $600 or more to any U.S.-based freelancer or contractor in a single tax year. Filing it correctly and on time is crucial to avoid penalties.<\/span><\/p>\n<p><b>This includes:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agencies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Startups.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerce brands.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any company that pays for services from external professionals.<\/span><\/li>\n<\/ul>\n<p><b>You file it if you:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hired a self-employed person (not your employee).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paid them as part of your trade or business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paid for services, not goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Didn\u2019t pay them via credit card or PayPal (those are reported on 1099-K).<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udca1 <\/span><i><span style=\"font-weight: 400;\">Reminder:<\/span><\/i><span style=\"font-weight: 400;\"> This form is <\/span><b>only for businesses<\/b><span style=\"font-weight: 400;\">, not personal payments. If you paid your friend to paint your house, you don\u2019t need a 1099-NEC.<\/span><\/p><\/blockquote>\n<h3><b>What about the contractor?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you\u2019re the payer, you file the form, not the contractor. However, the contractors still need it to complete their tax return and report their self-employment income.<\/span><\/p>\n<p><b>Contractors must receive Form 1099-NEC to report their income properly and pay self-employment taxes, including Social Security and Medicare.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Even if they don\u2019t receive the form, they\u2019re still required to report that income. However, missing documentation may cause errors, underreporting, or IRS issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192<\/span><i><span style=\"font-weight: 400;\"> Need help finding the right freelancer or understanding their status?<\/span><\/i><a href=\"https:\/\/useme.com\/en\/blog\/how-to-hire-an-independent-contractor\/\"> <i><span style=\"font-weight: 400;\">Check out our guide to hiring independent contractors<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><b>What kind of workers does it apply to?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use it for <\/span><b>freelancers, sole proprietors, or consultants<\/b><span style=\"font-weight: 400;\"> who send invoices and control how they work, even part-time or in direct sales.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Even direct sales agents or part-time consultants can qualify. This is about how the person works, not what they call themselves. You might receive services from someone who doesn\u2019t have a company \u2013 if they\u2019re self-employed, this still applies.<\/span><\/p>\n<blockquote><p><span data-preserver-spaces=\"true\"><span style=\"font-weight: 400;\">\u00bb<\/span> Join 70,000+ businesses that use Useme to handle freelancer payouts with clear documentation, invoices, and no admin hassle. <\/span><a class=\"editor-rtfLink\" href=\"https:\/\/useme.com\/en\/for-employer\/\" target=\"_blank\" rel=\"noopener\"><span data-preserver-spaces=\"true\">Try it for free!<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"What_counts_as_nonemployee_compensation\"><\/span><b>What counts as nonemployee compensation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nonemployee compensation means money you pay to someone who is not your employee, in exchange for services. Accurate nonemployee compensation reporting is crucial for tax compliance, as it ensures that all payments are properly documented and submitted to the IRS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You must <\/span><b>report non-employee compensation<\/b> <b>on<\/b> <b>Form 1099-NEC<\/b><span style=\"font-weight: 400;\"> if the following are true:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The worker isn&#8217;t on your payroll.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You paid them at least $600 in one tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You paid them for business services, not personal help.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They are not a corporation (in most cases).<\/span><\/li>\n<\/ul>\n<h3><b>Examples of nonemployee compensation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Here\u2019s what usually counts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional service fees (design, consulting, development, marketing)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments to freelancers and contractors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fees for legal, accounting, or copywriting work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commission payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health care payments to non-corporate providers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Project-based compensation for independent workers.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Recipients of nonemployee compensation are responsible for paying self-employment tax on this income. If you\u2019re unsure, ask yourself: <\/span><i><span style=\"font-weight: 400;\">Did I pay someone who isn\u2019t on my payroll to do something for my business? <\/span><\/i><span style=\"font-weight: 400;\">If yes \u2013 that\u2019s likely nonemployee compensation.<\/span><\/p>\n<h3><b>What doesn&#8217;t count?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You don\u2019t need to include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments to corporations (in most cases).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments made by credit card or PayPal \u2013 the processors report these.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments for products, goods, or rent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wages for employees (those go on a W-2, not 1099-NEC).<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udccc Important: If you withheld backup federal income tax, you still need to report the tax withheld on the form.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"What_information_do_you_need_before_filing\"><\/span><b>What information do you need before filing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before you can file <\/span><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1099nec.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 1099-NEC<\/span><\/a><span style=\"font-weight: 400;\">, you need to collect a few key details. Don\u2019t wait until the last minute \u2013 missing info can delay your filing or lead to tax liability. Accurate information is crucial to determine the correct amounts to report on Form 1099-NEC. Here\u2019s what to prepare:<\/span><\/p>\n<h3><b>1. Contractor\u2019s taxpayer identification number (TIN)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You\u2019ll get this from<\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9\" target=\"_blank\" rel=\"noopener\"> <b>Form W-9<\/b><\/a><span style=\"font-weight: 400;\">. It includes the contractor\u2019s:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business name (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social Security number (SSN) or Employer Identification Number (EIN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">An estate can also receive Form 1099-NEC if it receives nonemployee compensation. The IRS uses the taxpayer identification number to track income and verify tax forms. Without it, you might have to do backup withholding.<\/span><\/p>\n<h3><b>2. Total payments made<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Check your accounting system or invoices. Add up everything you paid that qualifies as nonemployee compensation. <\/span><b>This goes in Box 1 of the 1099-NEC.<\/b><\/p>\n<h3><b>3. Any federal or state income tax withheld<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you withheld any federal income tax from payments to the contractor (rare, but required in some cases), <\/span><b>report it in Box 4 of Form 1099-NEC<\/b><span style=\"font-weight: 400;\">. This might happen if the contractor failed to provide a valid TIN on their<\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Form W-9<\/span><\/a><span style=\"font-weight: 400;\">, and you had to apply backup withholding. Some states also require you to report state income tax withheld. Always check your state\u2019s rules before filing.<\/span><\/p>\n<h3><b>4. Your business info<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your legal business name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your TIN (EIN or SSN).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This goes in the payer section of the form.<\/span><\/p>\n<h3><b>5. Send the right copies<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">IRS gets Copy A, the contractor receives Copy B, and you keep Copy C. If your state requires it, send Copy 1 there too.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tip: You can\u2019t just email these. <\/span><b>Copy A<\/b><span style=\"font-weight: 400;\"> must be on the official red IRS form (if mailing). Use the<\/span><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1099nec.pdf\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">IRS website<\/span><\/a><span style=\"font-weight: 400;\"> to preview it, but order the real ones if you file by mail.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 <\/span><i><span style=\"font-weight: 400;\">Want a full breakdown of how to manage freelancer payments?<\/span><\/i><a href=\"https:\/\/useme.com\/en\/blog\/a-complete-guide-to-paying-freelancers\/\"> <i><span style=\"font-weight: 400;\">Explore our complete guide to paying freelancers<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_fill_out_1099-NEC_Form\"><\/span><b>How to fill out 1099-NEC <\/b><b>Form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Filling out the 1099 NEC form isn\u2019t complicated, but <\/span><b>small mistakes can lead to tax penalties, delays, or IRS notices<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here\u2019s how to do it step by step. Filling out Form 1099-NEC involves several steps, including gathering necessary information, accurately entering data, and double-checking for errors to ensure compliance with IRS requirements.<\/span><\/p>\n<h3><b>1. Payer info (your business)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Enter:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your legal business name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mailing address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayer Identification Number (TIN) \u2013 your EIN or SSN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Make sure this info matches what\u2019s on your tax return.<\/span><\/p>\n<h3><b>2. Recipient info (contractor)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You\u2019ll need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contractor\u2019s full name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mailing address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Their TIN (SSN or EIN from their W-9).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Check that this matches what they submitted. Mismatched data can trigger an IRS flag.<\/span><\/p>\n<h3><b>3. Box 1: Nonemployee compensation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Enter the <\/span><b>total amount paid<\/b><span style=\"font-weight: 400;\"> during the <\/span><b>tax year<\/b><span style=\"font-weight: 400;\"> for services. This is the key box \u2013 it shows the <\/span><b>earned income<\/b><span style=\"font-weight: 400;\"> the contractor will use to <\/span><b>pay self-employment taxes<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udca1Don\u2019t include reimbursements (money you paid back for supplies or materials) if they sent a separate receipt. Only report the amount paid for their services.<\/span><\/p><\/blockquote>\n<h3><b>4. Box 4: federal income tax withheld<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Most businesses don\u2019t withhold federal income tax unless the contractor fails to give a TIN. However, if your business withholds federal income tax from nonemployee compensation, it must be reported regardless of the payment amount. If you did withhold tax, enter the amount here. If not, write \u201c0.\u201d<\/span><\/p>\n<h3><b>5. Box 5\u20137 (state info)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use these only if your <\/span><b>state requires<\/b><span style=\"font-weight: 400;\"> you to report <\/span><b>state income tax withheld<\/b><span style=\"font-weight: 400;\"> or other local info. Check state rules or ask your accountant.<\/span><\/p>\n<h3><b>6. Form type and copies<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You need one form per contractor per tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You\u2019ll send multiple copies:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Copy A \u2013 to the IRS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Copy B \u2013 to the contractor (they\u2019ll use it for their Schedule SE and tax return).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Copy C \u2013 for your records.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If you\u2019re filing electronically, use IRS-approved software or services. If you\u2019re mailing, you\u2019ll also need Form 1096 as a cover sheet. More details here:<\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1096\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">How to file Form 1096<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 <\/span><i><span style=\"font-weight: 400;\">Are you still figuring out the best way to handle contractor payments?<\/span><\/i><a href=\"https:\/\/useme.com\/en\/blog\/how-to-pay-independent-contractors\/\"> <i><span style=\"font-weight: 400;\">Here\u2019s how to pay independent contractors legally and efficiently<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"IRS_deadlines_and_penalties\"><\/span><b>IRS deadlines and penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The IRS sets strict rules for filing Form 1099-NEC. Miss the deadline, and you could face serious fees, even if the form is only a few days late. Note that missing the filing deadline can result in significant penalties.<\/span><\/p>\n<h3><b>When to file the 1099-NEC <\/b><b>Form<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You must:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Send Copy B<\/b><span style=\"font-weight: 400;\"> to your contractor by <\/span><b>January 31<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>File Copy A<\/b><span style=\"font-weight: 400;\"> with the IRS by <\/span><b>January 31<\/b><span style=\"font-weight: 400;\"> \u2013 <\/span><b>no exceptions<\/b><span style=\"font-weight: 400;\">, even if the <\/span><b>date falls<\/b><span style=\"font-weight: 400;\"> on a weekend<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This applies whether you&#8217;re:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing electronically.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mailing forms with Form 1096.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If you&#8217;re late, there are penalties per form. And yes, you\u2019ll be fined <\/span><b>for each contractor<\/b><span style=\"font-weight: 400;\">, not just once. If you send Copy B by the January 31 deadline, contractors should receive it by early February.<\/span><\/p>\n<h3><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p1586.pdf\" target=\"_blank\" rel=\"noopener\"><b>Penalties<\/b><\/a><b> for late filing (per form)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Up to 30 days late: $60.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">31 days to August 1: $120.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After August 1: $310.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intentional disregard: $630.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These fines apply to each copy, so you could see $1,890 or more if you miss three contractors.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udccc Tip: Mark your calendar early. Start gathering info in <\/span><b>early January<\/b><span style=\"font-weight: 400;\"> or even <\/span><b>late December<\/b><span style=\"font-weight: 400;\">. The IRS doesn&#8217;t send reminders.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"How_to_file_it_%E2%80%93_paper_vs_electronic\"><\/span><b>How to file it \u2013 paper vs. electronic<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">You can file Form 1099-NEC in two ways: by mail or electronically. Each method has its own rules. Choosing the right one depends on how many forms you need to send. It is crucial to use the correct tax form, specifically Form 1099-NEC, for reporting nonemployee compensation to ensure compliance with IRS regulations.<\/span><\/p>\n<h3><b>Option 1: File by mail<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use the official red Copy A from the IRS (don\u2019t print from PDF \u2013 it won\u2019t scan).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Include Form 1096 as a cover sheet.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send to the correct IRS address based on your state.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udca1<\/span><b>Important: <\/b><span style=\"font-weight: 400;\">You must mail by January 31, or the next business day if that date falls on a weekend.<\/span><\/p><\/blockquote>\n<h3><b>Option 2: File electronically<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you\u2019re filing 10 or more information returns (e.g., Forms 1099-NEC, 1099-MISC, W-2, etc.), the IRS requires you to file them electronically, usually through the <\/span><a href=\"https:\/\/www.irs.gov\/e-file-providers\/filing-information-returns-electronically-fire\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">FIRE system<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Benefits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faster<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No need for paper forms<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instant confirmation of receipt<\/span><\/li>\n<\/ul>\n<p><b>You can also use tax software or a filing service to make things easier. <\/b><span style=\"font-weight: 400;\">Many will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auto-fill contractor details.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handle Copy B delivery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track filing status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It helps you avoid errors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">You can use platforms like QuickBooks, Tax1099, or Track1099 to file Form 1099-NEC electronically.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udccc <\/span><strong>Tip:<\/strong><span style=\"font-weight: 400;\"> Even if you\u2019re under the 10-form rule, filing electronically saves time and reduces the risk of mistakes.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"What_about_foreign_contractors\"><\/span><b>What about foreign contractors?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Form 1099-NEC is used when a U.S. business pays a U.S.-based independent contractor.<\/b><span style=\"font-weight: 400;\"> If your contractor lives and works outside the U.S., you don&#8217;t file this form. However, paying foreign contractors correctly is crucial to ensure compliance with tax regulations. But that doesn\u2019t mean you skip documentation.<\/span><\/p>\n<blockquote><p><em data-start=\"1214\" data-end=\"1238\">Freelancers often ask:<\/em> \u201cWhat if I live in Canada but work with U.S. clients?\u201d If you\u2019re not a U.S. taxpayer and the work was done outside the U.S., your clients don\u2019t file Form 1099-NEC. They may ask you to fill out Form W-8BEN to confirm this.<\/p><\/blockquote>\n<p><i><span style=\"font-weight: 400;\">\u2192 Hiring internationally?<\/span><\/i><a href=\"https:\/\/useme.com\/en\/blog\/how-to-pay-international-employees\/\"> <i><span style=\"font-weight: 400;\">Here\u2019s how to pay international employees legally and stay compliant<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><b>What to do instead<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">For foreign contractors, request:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form W-8BEN<\/b><span style=\"font-weight: 400;\"> \u2013 this confirms their <\/span><b>non-U.S. tax status.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof that services were performed <\/span><b>outside the U.S.<\/b><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">\ud83d\udca1 If the work is done in the U.S., you may have to withhold federal income tax and report it on Form 1042-S. This depends on tax treaties between countries and the earned income type. Learn more:<\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-8-ben\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">IRS Form W-8BEN.<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Useme_helps_you_work_with_all_kinds_of_freelancers\"><\/span><b>Useme helps you work with all kinds of freelancers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Working with US or non-U.S. freelancers? Useme makes it simple.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/useme.com\/en\/contractors\/\"><span style=\"font-weight: 400;\">Choose a contractor<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/useme.com\/en\/get-an-invoice\/\"><span style=\"font-weight: 400;\">Sign the deal.<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay the invoice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Useme:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receives your payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facilitates a legal agreement between you and the freelancer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pays the freelancer on your behalf.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-5127 size-full\" src=\"https:\/\/useme.com\/en\/blog\/wp-content\/uploads\/2025\/04\/1099-nec-form-what-it-is-who-needs-it-and-how-to-use-it.png\" alt=\"Step-by-step process of invoicing through Useme: freelancer uploads work, Useme handles contracts and compliance, client pays and gets invoice instantly.\" width=\"1471\" height=\"805\" srcset=\"https:\/\/useme.com\/en\/blog\/wp-content\/uploads\/2025\/04\/1099-nec-form-what-it-is-who-needs-it-and-how-to-use-it.png 1471w, https:\/\/useme.com\/en\/blog\/wp-content\/uploads\/2025\/04\/1099-nec-form-what-it-is-who-needs-it-and-how-to-use-it-1280x700.png 1280w, https:\/\/useme.com\/en\/blog\/wp-content\/uploads\/2025\/04\/1099-nec-form-what-it-is-who-needs-it-and-how-to-use-it-980x536.png 980w, https:\/\/useme.com\/en\/blog\/wp-content\/uploads\/2025\/04\/1099-nec-form-what-it-is-who-needs-it-and-how-to-use-it-480x263.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 1471px, 100vw\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u200b\u200bWhat you get as a client:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You don\u2019t need to collect data or sign contracts \u2013 we do it for you.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We pay freelancers in their local currency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All payments are legally secured and invoiced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ability to pay all your freelancers in one click and receive a summary invoice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It\u2019s faster, safer, and easier than dealing with contractors directly, especially across borders.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">*Note: Useme doesn\u2019t fill out or file Form 1099-NEC.<\/span><\/i><a href=\"https:\/\/cta-eu1.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLLdS4AzCtI4m91dnmllreZ3xVF8fWqipLcZ4DgwpEy4HRC%2FYSPUbLy0LpujGZzmY2PhQj1HUW2IDSI%2BugvYrjBXHCZaYm3SXyfks3YonvyH6%2FQrngOmn07mbsdIAXx%2FZDleWalJZtwYrtI6rQTJGiz8Tw3YfS8npJ9n5bQCPAEWkSHo4Ac%3D&amp;webInteractiveContentId=221029283039&amp;portalId=27198211\" target=\"_blank\" rel=\"noopener\"><br \/>\n<img decoding=\"async\" style=\"height: 100%; width: 100%; object-fit: fill;\" src=\"https:\/\/hubspot-no-cache-eu1-prod.s3.amazonaws.com\/cta\/default\/27198211\/interactive-221029283039.png\" alt=\"Useme - pay freelancers - learn more\" \/><br \/>\n<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Summary_1099-NEC_Form\"><\/span><b>Summary: 1099-NEC Form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 1099-NEC is among the most important tax forms if your business works with independent contractors. It helps the IRS track non-employee compensation and ensures contractors pay taxes on their self-employment income. Independent contractors can take advantage of various deductions to reduce their tax liability.<\/span><\/p>\n<h3><b>Quick checklist<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Before the due date (January 31), make sure you:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect a signed W-9 with a valid taxpayer identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confirm you paid $600 or more in the tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report nonemployee compensation (services, not goods).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track whether any tax was withheld.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send Copy B to the contractor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File Copy A with the IRS (with Form 1096, if mailing).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use e-filing if submitting 10+ forms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep a Copy C for your records.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">If you work with self-employed individuals outside the U.S., don\u2019t file this form. Instead, collect Form W-8BEN, and consider using a platform like<\/span><a href=\"https:\/\/useme.com\/en\/for-employer\/\"> <span style=\"font-weight: 400;\">Useme<\/span><\/a><span style=\"font-weight: 400;\"> to handle the legal and payment side for you.<\/span><a href=\"https:\/\/cta-eu1.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLI9MohE1u2q48g%2F1FhyhlpgthAif%2FfLop6niJYkwun7aXENORvpy3Lw7uqZiAgB6J0jNIQlb3sZ6hwQ%2FAX7%2FBjhjLxeMOnjTBqVitpt4QibKqnT7rkN7ChWJlQWcTxKU1etROwlO2JNRnbRQPDHdSr70mVm5Apad7hCnxofv2jJOloquA0%3D&amp;webInteractiveContentId=228436487395&amp;portalId=27198211\" target=\"_blank\" rel=\"noopener\"><br \/>\n<img decoding=\"async\" style=\"height: 100%; width: 100%; object-fit: fill;\" src=\"https:\/\/hubspot-no-cache-eu1-prod.s3.amazonaws.com\/cta\/default\/27198211\/interactive-228436487395.png\" alt=\"Baner nr 4\" \/><br \/>\n<\/a><\/p>\n<p><i><span style=\"font-weight: 400;\">Disclaimer: This article is for general informational purposes only and doesn&#8217;t constitute legal, tax, or financial advice. Always consult a qualified professional about your specific situation. For official guidance, visit the IRS website<\/span><\/i><a href=\"http:\/\/irs.gov\" target=\"_blank\" rel=\"noopener\"> <i><span style=\"font-weight: 400;\">irs.gov<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">. <\/span><\/i><\/p>\n<p>Sources:<\/p>\n<p><span style=\"font-weight: 400;\">\u2192 <a class=\"cursor-pointer\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1099-nec\" target=\"_blank\" rel=\"noopener\" data-start=\"936\" data-end=\"1024\">Official IRS instructions for Form 1099-NEC<\/a><br data-start=\"1024\" data-end=\"1027\" \/>\u2192 <a class=\"cursor-pointer\" href=\"https:\/\/www.irs.gov\/e-file-providers\/filing-information-returns-electronically-fire\" target=\"_blank\" rel=\"noopener\" data-start=\"1031\" data-end=\"1078\">IRS FIRE e-file system<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>You\u2019ve probably heard about 1099-NEC Form if you work with independent contractors. But do you know when you need to file it, what details to include, and how to avoid penalties?<\/p>\n","protected":false},"author":28,"featured_media":4694,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","inline_featured_image":false,"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[25],"tags":[],"class_list":["post-4693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-for-employers"],"modified_by":"\u017baneta","_links":{"self":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts\/4693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/comments?post=4693"}],"version-history":[{"count":4,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts\/4693\/revisions"}],"predecessor-version":[{"id":5128,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts\/4693\/revisions\/5128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/media\/4694"}],"wp:attachment":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/media?parent=4693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/categories?post=4693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/tags?post=4693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}